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2022-12-31-accounts

PAROCHIAL CHURCH COUNCIL OF ST. NICHOLAS, ARUNDEL

Annual Report for 2022

Administrative Information

St. Nicholas is situated in London Road, Arundel. It is part of the Diocese of Chichester within the Church of England. All correspondence should be addressed to the Parish Office, London Road, Arundel, West Sussex, BN18 9AT.

During the year and since the year end to the date of signing this report, the following served as members of the Parochial Church Council (PCC):

Incumbent & Chairman: The Revd. Canon David Twinley Churchwardens: Graham Toole-Mackson (until May 2022), Ian Graham (from May 2022), Helen Summers Parish Safeguarding Officer: Helen Summers Diocesan Synod Representative: John Booth Deanery Synod Representatives: Wendy Eve (until February 2022), Margaret Gibson PCC Secretary: Clare Toole-Mackson (until May 2022) Elected Members: Elise Abbott Lesley Agutter Cate Burgess Jeremy Fraser (until May 2022) Rose Gaskell Roy Haworth Ken Merron John Morrison Kimberley Mumby Isabelle Pietersz Sarah-Jane Thornton

Structure, Governance and Management St. Nicholas'

The PCC is a charity registered with the Charity Commission, Registered Charity Number 1134404. The method of appointment of PCC members is set out in the Church Representation Rules 2017. PCC members are responsible for supporting the Vicar in the mission and ministry of the church, the parish finances, and maintaining the church building.

The full PCC met four times during the year. Given its wide responsibilities the PCC has a number of committees each dealing with a particular aspect of parish life. These committees, which include Fabric, Finance, Pastoral and Mission, Heritage, and Social Events, are all responsible to the PCC and report back to it regularly with minutes of their decisions being received by the full PCC and discussed as necessary. Since the pandemic, only the Fabric and Finance committees met regularly in 2022. It has been agreed that other committees shall be reconvened as the need arises.

The PCC is committed to the safeguarding, care and nurture of all the members of the parish and takes due regard to guidance issued by the House of Bishops on matters relating to the safeguarding of children and vulnerable adults.

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ST. NICHOLAS', ARUNDEL with Tortington TRUSTEES' ANNUAL REPORT 2022

Aims and Purposes

St. Nicholas' Parochial Church Council (PCC) has the responsibility of co-operating with the incumbent, the Reverend Canon David Twinley, in promoting in the ecclesiastical parish the whole mission of the Church, pastoral, evangelistic, social and ecumenical. The PCC is also specifically responsible for the maintenance of the Church of St. Nicholas, London Road, Arundel, and the churchyard of St. Mary Magdalene, Tortington.

Objectives and Activities

When planning our activities for the year we have considered the Commission's guidance on public benefit and in particular the supplementary guidance on charities for the advancement of religion.

In particular we try to enable people to live out their Christian faith as part of our parish community through:

Worship and Prayer

The church is open daily for prayer. There are a variety of services during the week including Morning and Evening Prayer, midweek Eucharists on Tuesday, Wednesday and Friday and services at 8am and 10am on a Sunday, with Choral Evensong on the first Sunday of each month.

There were 154 parishioners on the Electoral Roll in 2022.

The average number attending Sunday worship per week was 101 (17 at 8 am and 84 at 10 am), although there was a noticeable increase during the final four months of the year (99 at 10 am) as confidence gradually returned post the pandemic.

During the year there were six funerals in St, Nicholas', three cremations from the church and six interments of ashes in the churchyard. There were three weddings, two services of blessing and twelve baptisms.

Easter Day attendance: 133 Christmas Day attendance: 155

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Pastoral Care

Most of the pastoral care is undertaken by the clergy. This includes home visits during times of sickness and bereavement, regular visiting at Arundel Hospital and St Richard’s Hospital and taking communion to the Priory Care Home and to any who are unable to attend the church.

The Healing and Prayer Group has continued to meet online throughout the year. Every week they pray for those on the prayer list and for those who have requested it. In 2023 they hope to offer healing prayers again to individuals during the 10 am service on Sunday.

The Authorised Lay Ministers continue to support individuals in the community and were re-authorised to continue their work by the Bishop of Chichester in January 2022.

Sunday Group

The Sunday Group for primary school-age children (aged between 4 - 11 years) has had a successful resurgence after an inevitably quiet period during and immediately post COVID. The sessions are now regularly attended by 10 – 12 children a week with 15 – 18 children some weeks and these sessions have now returned to being held every Sunday during term time other than the first week of each month which are Family services. The children attending are from a number of local schools but predominantly ACE. Families of these children have been very helpful in stepping forward as volunteers. Sunday Group provides a childfriendly look at the day’s Gospel reading and a relevant activity or craft to help understand the message. There are also occasional guest speakers from the Clergy or congregation that give variety to these sessions.

Safeguarding

We state as a parish,“St. Nicholas' Parochial Church Council is committed to the safeguarding, care and nurture of all our members. We recognise that safeguarding is everyone's responsibility. We are committed to implementing all safeguarding policies and practical guidance issued by the House of Bishops in April 2021.”

This extract from that guidance was discussed at the PCC Meeting in September 2022. 'Safeguarding is at the centre of our faith, in our practice, in our worship, in our praying and in our believing. In other words, safeguarding needs to become integral to the very DNA of the church rather than an appendage, with good safeguarding behaviours flowing naturally and intuitively'. As a result the following are in place:-

The Arch Deacon approved the checking system we have in place for safeguarding training at his Visitation in September 2022, but made it clear that we must insist that all volunteers and paid staff must complete the appropriate level of training and update it as required.

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Mission and Outreach

Canon David keeps in touch with parishioners via a regular newsletter as well as through the detailed pew sheets on Sundays. St. Nicholas' is proud of its reputation in giving a warm welcome to visitors, not only on Sundays and at other services but on weekdays, through the system of daily stewards on duty. Before the pandemic more than 25,000 visitors come to the church from all over the world. The numbers have risen again since then, though not quite to previous levels.

Monthly community lunches were introduced in 2022, in response to the numbers of more vulnerable and lonely people we supported through the pandemic and a wish to continue the practical support. It is particularly pleasing to welcome guests from all sections of the community. It is popular and much appreciated. Numbers attending have increased to a regular 36 – 40 guests.

St Nicholas continues to offer a wide range of activities to and engage the local community and act as a hub for social occasions and opportunities for reflection and prayer:

As we continue to explore different ways of reaching out to the community in the wake of the pandemic, we are delighted to report that Fr David was awarded the BEM in the New Year Honours List 2022 for his leadership and vision as a key figure in the town’s programme of support and intervention for more vulnerable people through the lockdown. We are very proud of him and will support him to continue such good work in our community.

Ecumenical Relations

St Nicholas has always maintained good relations with Arundel’s Roman Catholic community. An ecumenical Lent course was run with the Cathedral and the church hosted the town’s Mayor’s service and a thanksgiving service for the life of the late Queen with the Baptist Church and the Cathedral.

The Ecumenical partnership with the Roman Catholic parish of Stegaurach in Southern Germany continues as strongly as ever, though under different leadership. We thank Sherian Morgan, who has now moved away from Arundel, for her vision, hard work and energy in establishing the link with Stegaurach and coordinating our visits so successfully.

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Supporting Charities

St Nicholas has supported Turning Tides (for homeless people in Worthing and Littlehampton) and Diocesan Family Support Work together with the Littlehampton Food Bank.

A major outreach comprising both financial and practical support is undertaken by the FEAST project (For Educational and Social Transformation) for the fishing communities in

Tamil Nadu, Southern India. 2022 was a difficult year for the project both here and in India. Primary schools remained closed due to COVID and the area was struck by terrible flooding. Fund raising in Arundel was challenging in the wake of the pandemic and war in Ukraine. That said, £45,216 was raised through sponsorship and donations. The Christmas Gift Appeal bought a very welcome 24 chickens, 13 school uniforms, 11 saris, 10 goats, 4 sewing machines and 2 cows. Seven students, supported by Arundel sponsors, completed university degree

Friends of St Nicholas

The Friends activities have been somewhat restricted over the last couple of years, but we still managed to arrange some wonderful evenings. In May 2022 we were very fortunate to have the former Archbishop Rowan Williams come to talk about the poetry and fiction of Rudyard Kipling which was very well received.

In July we were welcomed back to the Collector Earls Garden for drinks after Evensong. Once again, it was a beautiful evening enjoyed by everybody.

The Swallow Cub continues from strength to strength. Speakers over the last year were Lord Risby, Daniel Hodson, Lady Colin Campbell and David Dinsmore. Future speakers scheduled are Peter ConstableMaxwell, Alastair Deighton, John Godfrey and Alex Thornton-Smith.

The 100 Club continues to provide a net income of approximately £7,000pa.

We were sad to lose our Patron and former Trustee Detta O’Cathain during 2022. Detta was one of the Founders of the Friends and remained interested in our activities right to the end. We are extremely grateful that she remembered us in her will, leaving The Friends a generous legacy of £164,000. We have also received anonymous gifts of £40,000. The result of our activities and these donations is that we have over £240,000 for The Church to call on when required. £20,000 of this is ring fenced for the restoration of the West Window.

Heritage Committee

The Heritage committee concentrated on arranging the Exhibition " A Pilgrimage through time" which was held in a marquee in the new Parish garden from 11th to 19th June. Members of the committee carried out in depth research on specific features, such as church graffiti and mason marks, wall paintings and corbels, pilgrimage routes through Arundel, the Arundel Choir Book and key events in the history of the Fitzalan Chapel and together created an interactive and multi sensory exhibition event that attracted over 2000 visitors. A pop-up cafe, lunchtime concerts, special interest talks and tours, and craft activities complemented the high quality information panels, superb photograph collection, models and artefacts, some of which were lent by Arundel Museum and Arundel Castle.

It is planned to relaunch the Heritage committee in 2023 with the aim to digitise resources to expand their use by more local schools as well as developing a portable exhibition for other venues as well as the church.

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Members of the Heritage Committee, notably John Barkshire, its chair, gave regular talks and presentations during the year to individual visitors and groups. The local U3A who return to St Nicholas for John’s talks, have responded very positively.

Maintaining the Fabric of the Church

During the Covid lockdown, maintenance work had to be restricted to regular clearing of all the roofs in order to prevent water ingress into the building. As 2022 progressed there was a steady resumption of regular maintenance and restoration activity. Urgent items from the last Quinquennial Review have been addressed just as we were preparing for the next one. The list of tasks is long and responsibilities for the work have been divided up between the members of the committee accordingly.

A major project during 2022 has been to deal with problems and blockages in the drainage system on the North side of the building. This has been caused in large part by the unending shower of debris from the wellingtonia tree onto the roof surfaces and then into the downpipes and by the invasion and blockage of the underground drain and soakaway chambers by the roots of the same tree. The latter was confirmed only by CCTV survey.

The next significant work will be the restoration of the entire roof over the South aisle. This would be followed as soon as affordable by major work on the West End window which has urgent stonework as well as glazing restoration needs. In preliminary study of both these heavy projects it became clear that the risk presented to the church by the large and inappropriately close wellingtonia has to be addressed. Discussions were therefore initiated with Arun District Council and are on-going.

After more than a decade the sleeping beauty that was our tower clock was re-awoken in the autumn with some expert help. It has been running with gratifying accuracy ever since. Rather than the anticipated barrage of complaints from sleepless neighbours the reactivation of the hourly strike, reminding Arundel residents of the church’s living presence, has produced many congratulatory comments. The quarter-hour Westminster chimes will be restored to function at a later date.

The declining level of moisture in different parts of the building has been monitored continuously to confirm the benefits of the restoration work recently completed on the roof as well as allow early detection of other potential weak spots for water ingress.

In October the twice yearly Clean Up Saturday recommenced after the Covid pandemic. A large team of volunteers generously contribute their time to clear the gardens and clean the church inside. In addition, with the hard work of more volunteers the Parish Garden was cleared of the undergrowth and excess vegetation, rotavated and new grass sown. It was a great venue in time for the June 2022 Corpus Christi Heritage Exhibition. Planning permission for an entrance gate, stone steps and a ramp for wheeled items and disabled access has been granted.

Finally, the Fabric Committee wishes to thank the Friends of St Nicholas for their generosity. This has made possible the undertaking of a multitude of tasks and helped us to put our case to external fund sources such as Heritage Lottery to address larger scale needs. Thanks are also due to John Morrison for his tireless energy, commitment and enthusiasm for maintaining and enhancing the building and its outreach.

St. Mary Magdalene, Tortington

This small Norman church is in the care of the Churches Conservation Trust (CCT) and holds four services a year, led by Fr David. St Nicholas PCC have responsibility for the care and upkeep of the graveyard. However, a group of Friends have raised £1000 a year to cover the CCT costs of annual maintenance. Covid restrictions meant that the church was closed for part of 2022, but despite this, the Friends were able to fund and oversee the installation of a stone path up to the church door and of a radiant heating system in

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the church with donations made by specific individuals. In December 2022 the Friends organised a Festival of Nativity Cribs with Musical events. This raised £500 and attracted over 200 people to the church. During 2023, the Friends plan to raise funds to renovate the bell turret.

Volunteers

St. Nicholas' has always been extremely fortunate in the number of people willing to carry out a multitude of voluntary tasks. Special thanks should be given to the Revd. Andrew Wadsworth for his assistance at services and at the school, to Deacon John Smith and also to Fiona Maxwell, the Parish Administrator. Thanks are also due to Mr. Jeremy Fraser, the Treasurer until May 2022 and the current Finance Team of Diane Somerville, Steven Trigg and Roy Haworth. Much appreciation is due to Mrs. Sarah Plumley our gifted organist and the choir for their invaluable contribution to the worship of the church. Thanks also go to Elise Abbott and the team of Sunday School leaders and helpers for their much appreciated and vital ministry to the young of our community. As a comm Finally, grateful thanks go to the bell ringers, flower arrangers, servers, sidesmen, stewards and cleaners and everyone who contributes to the smooth running of the church.

Arundel Church of England School

2022 concluded with a statutory inspection as a Church of England school in December. We are very pleased and proud to report that the school was awarded the highest grade ‘Excellent’ overall and in all areas. Arundel CE School is only the second school in the whole of the Chichester Diocese at the time who have achieved an Excellent for the SIAMS inspection. Key findings include: ‘The Christian vision runs through the curriculum like a golden thread’ and ‘The strong partnership with the parish church, combined with the inspirational leadership of the experienced headteacher, roots and surrounds the Christian culture of the school in the narrative of the Bible.’ The relationship with St Nicholas was recognised: ‘School life is greatly enhanced by its deep-seated, mutually beneficial relationship with St Nicholas Church.’

The school has appreciated the continued support of Fr David and Fr Andrew in their contribution to Worship in school and the engagement of members of the congregation as Foundation Governors. Fr David has been crucial in the development of the RE curriculum and in the training of staff to deliver it. The Church continues to support the school to ensure it is an inclusive organisation by funding day and residential trips for families without the means to pay.

The school continues to chair the Deanery Group, and has done now for the past 3 years. The Headteacher represents the Church of England on the SACRE committee.

There have been notable successes in a range of different sporting activities, supported by before and after school classes and by the commitment of staff and volunteers to coaching individuals and running teams.

The school continues to be very highly thought of within the local community for all that it offers pupils and their families – in terms of its Christian ethos, the wide range of visitors to the school, exciting whole school and class based projects, support for charity (global, national and local) and its dynamic and innovative curriculum.

Arundel & Bognor Deanery Synod report

Archdeacon Luke spoke to the Deanery Synod about the next Diocesan Strategy building on the previous one. 2025 will be the Year of Faith, globally this is the 1700th anniversary of the Council of Nicea and in our diocese, it is also the 950th anniversary of moving the centre of Diocesan mission from Selsey to Chichester with the relocation of the cathedral. 2023 & 2024 will be used to prepare for this particular year. In 2023 we will explore “One” & “Holy” centering on the Old Testament and in 2024 we will explore “Catholic” & “Apostolic” centering on the New Testament. Both years there will be diocesan Lent courses with resources

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for parishes, online seminars during the year and a fortnightly online book group. A local Deanery day event has also been suggested.

The Deanery Synod also had speakers on the positive & negative effects of the pandemic, and on the Anna Chaplaincy work which offers spiritual care in later life.

We thank Wendy Eve for her many years as a Deanery Synod representative now that she has stepped down.

Finance Committee

The Finance Committee is charged by the PCC to ensure that the financial affairs of the church are handled prudently and in accordance with Charity Law. The Committee, which includes the Treasurer, generally meets four times annually but this has not been possible in the year under review. The Committee sets and monitors a budget for recurrent costs (e.g. church running expenses, maintenance, Diocesan Parish Share) and income from the Parish Giving Scheme, collections, Gift Aid and appeals. Working with other church committees the aim is to ensure the financial stability of St. Nicholas' with Tortington.

This year like 2021 has been rather exceptional with much of the COVID grant funding reducing, giving and other incomes are still recovering and a rapid inflationary increase in costs have resulted in a significant deficit during the year.

St. Nicholas' has been fortunate in receiving grants from the Warm Places fund and the Diocesan Fuel support grant which have helped reduce the deficit which stands at £17,938 for the year end.

Total funds at the balance sheet date were £119,789 (2021 - £140,953) the balance sheet reduction is mostly a result of the deficit explained above and a reduction in the value of invested funds.

The balance sheet represents £89,884 (2021- £96,725) held as restricted funds and £29,905 (2021 - £44,228) held as unrestricted funds. The charity does not have any funds held as tangible fixed assets and therefore free reserves are equivalent to unrestricted funds.

A further £24,386 (2021 - £27,612) of reserves is held as fixed asset investments which unfortunately have fallen in value £3,226 during the year. There is no intention to realise these funds until they have recovered some value in the coming years.

It is the Trustees' policy to hold reserves equivalent to 6 months' expenditure.

The ongoing work of FEAST and minor improvement works on the fabric have been the major restricted expenditure largely matched by some fund-raising activity.

Income is now beginning to rise again in the last Quarter as Church collections have restarted but the impact of rising costs have resulted in the deficit and reduction of reserves at the bank.

The PCC continues to raise restricted funds to restore the church, securing the building for future generations and is also embarked on a project to create a Parish Garden on land made available from the Norfolk Estate adjacent to the Churchyard.

In 2022 contributions via the Planned Giving Scheme again sadly declined. A very important aspect of the PGS is the Gift Aid received on a substantial number of contributions. All parishioners are encouraged to make their regular, hopefully increasing, giving through this scheme, particularly as it assists in recovering Gift Aid.

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Statement of Trustees' Responsibilities

The Trustees are responsible for preparing a Trustees' report and the Financial Statement in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

The law applicable to Charities in England and Wales requires the Trustees to prepare Financial Statements for each financial year which give a true and fair view of the state of affairs of the Charity and of the incoming resources and application of resources of the Charity for that period. In preparing these financial statements the Trustees are required to:

The Trustees are responsible for keeping accounting records that disclose with reasonable accuracy at any time the financial position of the Charity and enable them to ensure that the financial statements comply with the Charities Act 2011, the Charity (Accounts & Reports) Regulations 2008 and Trust Deed. They are responsible for safeguarding the assets of the Charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Approved by the PCC on 8[th] April 2025 and signed on its behalf by The Revd. Canon David Twinley, Incumbent

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Independent Examiner's Report to the Trustees of Parochial Church Council of St. Nicholas, Arundel

I report to the charity trustees on my examination of the accounts of the charity for the year ended 31 December 2022.

This report is made solely to the Charity's Trustees, as a body, in accordance with Part 4 of the Charities (Accounts and Reports) Regulations 2008. My work has been undertaken so that I might state to the Charity's Trustees those matters I am required to state to them in an Independent Examiner's Report and for no other purpose. To the fullest extent permitted by law, I do not accept or assume responsibility to anyone other than the Charity and the Charity's Trustees as a body, for my work or for this report.

Responsibilities and basis of report

As the Trustees of the Charity you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the 2011 Act').

I report in respect of my examination of the Charity's accounts carried out under section 145 of the 2011 Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.

Independent Examiner's Statement

Your attention is drawn to the fact that the Charity has prepared the accounts in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) in preference to the Accounting and Reporting by Charities: Statement of Recommended Practice issued on 1 April 2005 which is referred to in the extant regulations but has been withdrawn.

I understand that this has been done in order for the accounts to provide a true and fair view in accordance with the Generally Accepted Accounting Practice effective for reporting periods beginning on or after 1 January 2019.

I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:

  1. accounting records were not kept in respect of the Charity as required by section 130 of the 2011 Act; or

  2. the accounts do not accord with those records; or

  3. the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a 'true and fair' view which is not a matter considered as part of an independent examination.

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.

James Peach FCA

Kreston Reeves LLP Horsham Date : 10.04.25

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PAROCHIAL CHURCH COUNCIL OF St NICHOLAS, ARUNDEL

STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 DECEMBER 2022

Unrestricted Restricted TOTAL TOTAL
Funds Funds FUNDS FUNDS
2022 2022 2022 2021
Notes
£ £ £ £
Income from:
Donations and legacies 2a 106,746 58,010 164,756 232,560
Other trading activities 2b 11,514 2,744 14,258 313
Investments 2c 819 315 1,134 765
Charitable activities 2d 3,548 - 3,548 3,586
------------ ------------ ------------ ------------
Total income 122,627 61,069 183,696 237,224
_ _ _ _
Expenditure on:
Raising funds 3a 2,715 13,464 16,179 401
Charitable activities 3b 1,843 47,439 49,282 57,038
Ministry & Church costs 3c 132,392 3,781 136,173 179,524
------------ ------------ ------------ ------------
Total expenditure 136,950 64,684 201,634 236,963
_ _ _ _
Net (expenditure)/income
before transfers (14,323) (3,615) (17,938) 261
Gross transfers between funds - - - -
_ _ _ _
Net incoming resources
before other recognised gains & losses (14,323) (3,615) (17,938) 261
Gains / (Losses) on investment assets - (3,226) (3,226) 3,312
_ _ _ _
Net movement in funds (14,323) (6,841) (21,164) 3,573
_ _ _ _
Total funds brought forward
at 1 January 44,228 96,725 140,953 137,380
Total funds carried forward
at 31 December 29,905 89,884 119,789 140,953
======= ======= ======= =======

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PAROCHIAL CHURCH COUNCIL OF St NICHOLAS, ARUNDEL

BALANCE SHEET AT 31 DECEMBER 2022

2022 2021
Fixed assets Notes £ £
Tangible fixed assets 5 0 0
Investments 6 24,386 27,612
----------- -----------
Total fixed assets 24,386 27,612
Current assets
Debtors 8 11,698 7,859
Short term deposits 60,100 60,100
Cash at bank and in hand 28,114 47,322
----------- -----------
99,912 115,281
Creditors: amounts falling due within
one year 9 4,509 1,940
------------- -------------
Net current assets 95,403 113,341
------------- -------------
Creditors: amounts falling due in over
one year 0 0
------------- -------------
NET ASSETS 7 119,789 140,953
======= =======
Funds
Restricted funds 11 89,884 96,725
Unrestricted funds 11 29,905 44,228
------------ ------------
119,789 140,953
======= =======

Approved by the Parochial Church Council on 08th April 2025 and signed on its behalf by:

Ian Graham -Churchwarden

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PAROCHIAL CHURCH COUNCIL OF St NICHOLAS, ARUNDEL

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2022

1 Accounting policies

a Accounting convention

The financial statements have been prepared in accordance with the Charities SORP (FRS 102) - Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Charities Act 2011.

The accounts (financial statements) have been prepared to give a ‘true and fair’ view and have departed from the Charities (Accounts and Reports) Regulations 2008 only to the extent required to provide a ‘true and fair view’. This departure has involved following the relevant version of the Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) rather than the Accounting and Reporting by Charities: Statement of Recommended Practice effective from 1 April 2005 which has since been withdrawn.

The Parochial Church Council of St Nicholas, Arundel meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy.

b Fund accounting

Funds held by the PCC are:

Unrestricted funds - general funds which can be used for PCC ordinary purposes

Restricted funds - a) income from trusts or endowments which may be expended only on those restricted objects provided in the terms of the trust or bequest; b) donations or grants received for a specific object or invited by the PCC for a specific object. The funds may only be expended on the specific object for which they were given. Any balance remaining unspent at the end of the year is carried forward as a balance on that fund.

c Income

All incoming resources are accounted for gross.

Donations and legacies

Collections are recognised when received.

Planned giving receivable is recognised when received. Income tax recoverable on Gift Aid donations is recognised when it is due. Grants and legacies are recognised when the PCC recognises that an inflow of economic benefit is probable.

Income from investments

Dividends are accounted for when due and payable. Interest entitlements are accounted for as they accrue.

All other income

All other income is recognised when it is receivable.

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PAROCHIAL CHURCH COUNCIL OF St NICHOLAS, ARUNDEL

NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 31 DECEMBER 2022

c Income (continued)

Gains and losses on investments

Realised gains are recognised when the investments are sold.

Unrealised gains and losses are accounted for on revaluation on 31 December each year.

d Resources used

Resources expended are accounted for on an accruals basis and are accounted for gross.

Grants

Grants and donations are accounted for when paid over, or when an outflow of economic benefit is probable.

Church Activities

The diocesan parish contribution is accounted for when paid.

e Fixed assets

Tangible fixed assets

Consecrated and beneficed property of any kind is excluded from the accounts by section 10 of the Charities Act 2011.

Moveable church furnishing held by the Vicar and Churchwardens on special trust for the PCC and which require a faculty for disposal, are accounted for as inalienable property unless consecrated. They are listed in the church's inventory which can be inspected. For inalienable property acquired prior to 2001 there is insufficient cost information available and therefore such assets are not valued in the accounts. Individual items acquired since 2001 have been capitalised in the accounts and depreciated over their useful economic lives (see below).

All expenditure on consecrated or beneficed buildings, and individual items costing less than £1,000, are written off in the year they were incurred.

Depreciation

Depreciation is calculated to write down the cost of tangible fixed assets, excluding freehold properties, over their expected useful lives. The rates generally applicable are:

Office equipment consisting of:
Fixtures and fittings 15% straight line
Computer equipment 25% straight line
Grand piano 10% straight line
Inalienable fixed assets 10% straight line

Investments

Investments are stated at market value at the balance sheet date.

f Current assets

Amounts due to the PCC at 31 December in respect of fees, rents or other income are shown as debtors less provisions for amounts that may prove uncollectable.

Short-term deposits include cash held on deposit with CBF Church of England Funds.

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PAROCHIAL CHURCH COUNCIL OF St NICHOLAS, ARUNDEL

NOTES TO THE FINANCIAL STATEMENTS (Continued) FOR THE YEAR ENDED 31 DECEMBER 2022

**2 ** Income **Unrestricted ** Restricted TOTAL **Unrestricted ** Restricted TOTAL
Funds Funds FUNDS Funds Funds FUNDS
2022 2022 2022 2021 2021 2021
£ £ £ £ £ £
a Donations and legacies
Planned giving 57,650 - 57,650 64,374 - 64,374
Collections at all services 2,975 - 2,975 930 190 1,120
Sundry donations and appeals 23,365 55,945 79,310 52,120 86,505 138,625
Income tax recoverable 22,756 2,065 24,821 25,941 2,500 28,441
Legacies - - - - - -
--------------- ------------------------------ --------------- ------------------------------
106,746 58,010 164,756 143,365 89,195 232,560
b Other trading activities --------------- ------------------------------ --------------- ------------------------------
Fetes and other fund-raising events 11,514 2,744 14,258 313 - 313
c Investment income --------------- ------------------------------ --------------- ------------------------------
Dividends and interest 819 315 1,134 458 307 765
d Charitable activities --------------- ------------------------------ --------------- ------------------------------
Fees from weddings etc 3,548 - 3,548 3,586 - 3,586
-------------- -------------- --------------- -------------- -------------- --------------
Total income 122,627 61,069 183,696 147,722 89,502 237,224
========================== ==========================

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PAROCHIAL CHURCH COUNCIL OF St NICHOLAS, ARUNDEL

NOTES TO THE FINANCIAL STATEMENTS (Continued) FOR THE YEAR ENDED 31 DECEMBER 2022

**3 ** Expenditure
Unrestricted Restricted TOTAL Unrestricted Restricted TOTAL
Funds Funds FUNDS Funds Funds FUNDS
2022 2022 2022 2021 2021 2021
£ £ £ £ £ £
a Raising funds
Fete & appeal costs 2,601 13,464 16,065 - - -
Catering expenses - - - - - -
Other expenses 114 - 114 401 - 401
--------- --------- ---------- --------- --------- ----------
2,715 13,464 16,179 401 0 401
--------- --------- --------- --------- --------- ---------
b Church activities
Missionary and charitable giving
Overseas
- FEAST - 46,700 46,700 - 54,950 54,950
Lent Lunches - Homeless
projects 1,653 - 1,653 - - -
Other 190 739 929 1,053 1,035 2,088
--------- --------- --------- --------- --------- ---------
1,843 47,439 49,282 1,053 55,985 57,038
--------- --------- --------- --------- --------- ---------
c Ministry costs
- diocesan parish share 71,580 - 71,580 69,100 - 69,100
- other clergy costs 4,678 - 4,678 9,107 - 9,107
Church running expenses 11,250 - 11,250 12,787 - 12,787
Church maintenance 6,337 3,781 10,118 4,561 33,532 38,093
Upkeep of services 36,405 - 36,405 48,437 - 48,437
Depreciation - - - - - -
Governance costs 2,142 - 2,142 2,000 - 2,000
---------- --------- ---------- ---------- --------- ----------
132,392 3,781 136,173 145,992 33,532 179,524
---------- --------- ---------- ---------- --------- ----------
---------- ---------- ---------- ---------- ---------- ----------
Total resources expended 136,950 64,684 201,634 147,446 89,517 236,963
====== ====== ====== ====== ====== ======

16

PAROCHIAL CHURCH COUNCIL OF St NICHOLAS, ARUNDEL

NOTES TO THE FINANCIAL STATEMENTS (Continued) FOR THE YEAR ENDED 31 DECEMBER 2022

**4 ** Staff costs 2022 2021
£ £
a Wages and salaries and social security costs 25,819 25,801
------------ ------------
25,819 25,801
------------ ------------

During the year the PCC continued to employ a Parish Secretary and an Organist.

No staff received remuneration greater than £60,000 in either year.

b Transactions with PCC members

There were no expenses reimbursed to members and no members received any

remuneration or other benefits during the year. There were no other disclosable transactions in respect of PCC members, nor persons closely connected to them, nor other related parties.

5 Tangible fixed assets

Tangible fixed assets
Office Grand Inalienable Total
Equipment Piano Assets
Cost £ £ £ £
At 1 January 2022 5,513 3,000 8,360 16,873
------------ ------------ ------------ ------------
At 31 December 2022 5,513 3,000 8,360 16,873
------------ ------------ ------------ ------------
Depreciation
At 1 January 2022 5,513 3,000 8,360 16,873
Provided in the year - - - -
------------ ------------ ------------ ------------
At 31 December 2022 5,513 3,000 8,360 16,873
------------ ------------ ------------ ------------
Net book amounts ------------ ------------ ------------ ------------
At 31 December 2022 - - - -
====== ====== ====== ======
At 31 December 2021 - - - -
====== ====== ====== ======

The inalienable assets capitalised relate to items donated for the Lady Chapel, and have been depreciated over 10 years on a straight-line basis.

6 Investments

Investments £ Market value at 1 January 2022 27,612 Gains on annual revaluation (3,226) -------------Market value at 31 December 2022 24,386 __ Holdings at 31 December 2022 671 shares in CBF Church of England Investment fund (2021: 671 shares) 580 shares in COIF Charity Funds investment fund (2021: 580 shares)

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PAROCHIAL CHURCH COUNCIL OF St NICHOLAS, ARUNDEL

NOTES TO THE FINANCIAL STATEMENTS (Continued) FOR THE YEAR ENDED 31 DECEMBER 2022

**6 ** Investments (continued) 2022 2021
£ £
Upkeep of Tortington churchyard 3,427 3,835
F Tomkins Trust 3,138 3,510
Tyler bequest 4,897 5,474
Wiswell bequest 2,397 2,678
Eliza Rolls fund 10,527 12,115
----------- -----------
24,386 27,612
______ ______

The historical cost of the above funds is not known.

In 2006 application was successfully made to the Charity Commissioners to use the capital as well as the income from the various trusts. Assets previously classified as Endowment Funds were transferred to Restricted funds as at 1 January 2006.

7 Analysis of Net assets by fund

**7 ** Analysis of Net assets by fund
Unrestricted Restricted Total Funds
Funds Funds 2022
£ £ £
Investments - 24,386 24,386
Current assets 34,414 65,498 99,912
Current liabilities (4,509) - (4,509)
--------------- --------------- ---------------
29,905 89,884 119,789
___ ___ ___
**8 ** Debtors
2022 2021
£ £
Income tax recoverable 7,056 7,859
Prepayments and accrued income 4,641 -
--------------- ---------------
11,698 7,859
___ ___
**9 ** Creditors: amounts falling due within one year
2022 2021
£ £
Accruals for Fees owed to Diocese 1,891 -
Accruals for Employers pension 188 -
Independent Examiner fees estimate 2,142 1,940
Funds owed to St Leonards 288
--------------- ---------------
4,509 1,940
___ ___

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PAROCHIAL CHURCH COUNCIL OF St NICHOLAS, ARUNDEL

NOTES TO THE FINANCIAL STATEMENTS (Continued) FOR THE YEAR ENDED 31 DECEMBER 2022

10 Statement of funds

Statement of funds
Balance b/f Income Expenditure Transfers, Balance c/f
01.01.2022 other gains 31.12.2022
and losses
Unrestricted Fund
General fund 44,228 122,627 (136,950) - 29,905
___ ___ ___ ___ ___
Restricted funds
Belfry Fund 784 (341) 443
Eliza Rolls Fund 10,952 315 (739) (1,588) 8,940
FEAST Indian Project 3,978 45,216 (46,700) 2,494
F Tomkins Trust 2,272 (372) 1,900
Tyler bequest 6,365 (577) 5,788
Upkeep of Tortington Churchyard 6,098 100 (743) (408) 5,047
West Window fund 289 289
Wiswell bequest 3,113 (281) 2,832
Quiet Room Appeal 14,065 14,065
Restoration Appeal 39,833 10,475 (16,161) 34,147
Churches Conservation Trust 500 500
Disabled Access 320 320
Stegaurach funds 6,308 2,744 9,052
Vicar's Discretionary Fund 250 250
Collections fund 1,598 1,598
Parish Garden - 2,219 2,219
_ _ _ _ _
96,725 61,069 (64,684) (3,226) 89,884
_ _ _ _ _
Total funds 140,953 183,696 (201,634) (3,226) 119,789
======= ======= ======= ======= =======

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PAROCHIAL CHURCH COUNCIL OF St NICHOLAS, ARUNDEL

NOTES TO THE FINANCIAL STATEMENTS (Continued) FOR THE YEAR ENDED 31 DECEMBER 2022

10 Statement of funds 2021

Statement of funds 2021
Balance b/f Income Expenditure Transfers, Balance c/f
01.01.2021 other gains 31.12.2021
and losses
Unrestricted Fund
General fund 43,952 147,722 (147,446) - 44,228
___ ___ ___ ___ ___
Restricted funds
Belfry Fund 784 784
Eliza Rolls Fund 10,226 307 (1,034) 1,453 10,952
FEAST Indian Project 2,523 56,405 (54,950) 3,978
F Tomkins Trust 1,851 421 2,272
Tyler bequest 5,708 657 6,365
Upkeep of Tortington Churchyard 5,681 290 (333) 460 6,098
West Window fund 289 289
Wiswell bequest 2,792 321 3,113
Quiet Room Appeal 14,065 14,065
Restoration Appeal 40,533 32,500 (33,200) 39,833
Churches Conservation Trust 500 500
Disabled Access 320 320
Stegaurach funds 6,308 6,308
Vicar's Discretionary Fund 250 250
Collections fund 1,598 1,598
_ _ _ _ _
93,428 89,502 (89,517) 3,312 96,725
_ _ _ _ _
Total funds 137,380 237,224 (236,963) 3,312 140,953
======= ======= ======= ======= =======

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PAROCHIAL CHURCH COUNCIL OF St NICHOLAS, ARUNDEL

NOTES TO THE FINANCIAL STATEMENTS (Continued) FOR THE YEAR ENDED 31 DECEMBER 2022

10 Statement of funds - (continued)

Fund details

Former endowment funds were transferred to restricted funds as at 1 January 2006 - see note 6. Capital as well as income may now be used for the specific purposes of the respective funds.

The main restricted funds at 31 December 2022 comprise:-

Belfry Fund For the improvement and upkeep of the Belfry Eliza Rolls charity Payments to the elderly and needy of the parish. FEAST Indian Project A grassroots charity in southern India helping the poor through educational sponsorship, support for the elderly, housebuilding and help with small enterprises. F Tomkins trust Upkeep of the Tomkins window and general fabric of St Nicholas Church. Tyler bequest Upkeep of St Nicholas Church. Tortington churchyard The PCC is responsible for the upkeep of Tortington churchyard. West Window fund Holds money donated for the repair of the West Window. Wiswell bequest Upkeep of Tortington church and churchyard. Quiet Space Appeal Holds money donated for a quiet space in the Church. Restoration Appeal Donations for the ongoing restoration of the church building Churches Conservation Trust Donation to be given to conservation trust Disabled Access Donation to improve access for those with limited mobility Stegaurach Link Money held for use for ecumenical visits to and from our Link Parish in Germany. Vicar's Discretionary Fund Discretionary fund for vicar Collections fund Money collected from the congregation for other charities Parish Garden Money collected to establish a Community Garden on land adjacent to the Church

11 Connected charities

The Parochial Church Council has a connected charity, Friends of St Nicholas Church Arundel, formerly St Nicholas Building Trust, the main object of which is the maintenance of the church of St Nicholas, Arundel. The Trust may be contacted via the Trustees, c/o St Nicholas Parish Office, London Road, Arundel, BN18 9AT.

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